Abstract

The Editorial Board and Editorial Team of „Zeszyty Teoretyczne Rachunkowości” (ZTR – „Theoretical Journal of Accounting”) invite Authors to submit articles in English for a special issue of ZTR entitled Historical and Theoretical Determinants of Contemporary Accounting. We decided to continue the topic from the year 2015 because of interest reported by researchers planning to publish articles in ZTR. The publication of this volume is planned for the beginning of the second half of 2016. ZTR has been published and financed by the Scientific Board of Accountants Associa-tion in Poland (Stowarzyszenie Księgowych w Polsce) since 1977.The main purpose of this issue is to present the clear link between the develop-ment of contemporary accounting and its theoretical and historical bases. The articles may be dedicated to historical or theoretical determinants of current and near future regulations and accounting practices in particular country/-ies, in particular areas of economic activity or particular aspects of accounting (e.g. measurement, cost alloca-tion, financial statements framework etc.). We believe that this issue will contribute to a better understanding of the backgrounds of contemporary accounting – its theoreti-cal and historical contexts.The objective of this issue of ZTR is to present the results of research conducted by scientists in the areas specified above. Articles may cover (but are not limited to) the following topics:. accounting for governmental entities and their expenditures,. accounting in the past,. introducing international standards or changes in national accounting or tax regu-lations important for companies or budgetary units,. disclosure on corporate social responsibility,. development of cost and management accounting methods and their application in current practice.The articles (ca. 40 000 characters) may present the results of research conducted using different methods: analytical, empirical, surveys, behavioral. We want to under-line that the articles should pertain to the theme of the special issue of ZTR and should not have been published earlier in hard copy nor electronic version, whether in magazines, books or conference materials.Each article should be prepared in accordance with the guidance given in the section Instructions for authors of our website: ztr.skwp.pl or skwp.pl/ZTR,-,Theoretical,Journal,of,Accounting,9144.htmlThe deadline for submitting papers is 15th April 2016. The articles should be submitted via our website: ztr.skwp.pl (Authors Pathway bookmark).

Authors and Affiliations